https://www.taxtmi.com/caselaws?id=418415 Service tax liability cannot be sustained on a mere composite difference between financial records and ST-3 returns without first identifying the specific taxable services and the taxable value attributable to each receipt. In a freight forwarding and allied cargo handling dispute, the adjudication failed to establish the nature of each income component or to obtain a proper breakup, so it could not determine whether any part was non-taxable, exempt, or reimbursable. The demand was therefore not maintainable in its existing form and the matter required fresh redetermination on the basis of proper details. en-us Wed, 02 Feb 2022 00:00:00 +0530 Thu, 17 Feb 2022 07:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418415 Service tax liability cannot be sustained on a mere composite difference between financial records and ST-3 returns without first identifying the specific taxable services and the taxable value attributable to each receipt. In a freight forwarding and allied cargo handling dispute, the adjudication failed to establish the nature of each income component or to obtain a proper breakup, so it could not determine whether any part was non-taxable, exempt, or reimbursable. The demand was therefore not maintainable in its existing form and the matter required fresh redetermination on the basis of proper details. Case-Laws Service Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418415